Madras HC Set Aside GST Assessment Order for Ignoring Taxpayer Reply

Tvl.Rock Fort Wires Vs Assistant Commissioner (ST) (Madras High Court) In a writ petition before the Madras High Court, the petitioner challenged an assessment order dated 18.12.2025 passed under Section 73 of the TNGST Act, 2017, citing discrepancies such as excess and ineligible input tax credit and late fee. The Court noted that the impugned order recorded the taxpayer’s reply as “nil” and did not consider any response in its reasoning. However, the petitioner asserted that a reply had been filed on 06.12.2025 and was available on the portal. Observing that the reply was not taken int...